https://www.taxtmi.com/caselaws?id=284642 The Authority for Advance Ruling determined that the applicant, a works contractor executing projects for the Government of Andhra Pradesh, is eligible for Input Tax Credit (ITC) on goods and services used in works contracts. The Authority clarified that the restrictions under Section 17(5)(c) and Section 17(5)(d) of the CGST Act 2017 do not apply to the applicant as their output constitutes works contract services for the state government, allowing them to claim ITC on tax invoices raised by their suppliers. en-us Thu, 14 Feb 2019 00:00:00 +0530 Fri, 28 Feb 2025 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284642 The Authority for Advance Ruling determined that the applicant, a works contractor executing projects for the Government of Andhra Pradesh, is eligible for Input Tax Credit (ITC) on goods and services used in works contracts. The Authority clarified that the restrictions under Section 17(5)(c) and Section 17(5)(d) of the CGST Act 2017 do not apply to the applicant as their output constitutes works contract services for the state government, allowing them to claim ITC on tax invoices raised by their suppliers. Case-Laws GST Thu, 14 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284642